NO.PZ2023040501000066
问题如下：
Adrienne Yu is an analyst with an international bank. She analyzes Ambleu S.A. (“Ambleu”), a multinational corporation, for a client presentation. Ambleu complies with IFRS, and its presentation currency is the Norvoltian krone (NVK).
Ambleu’s two subsidiaries, Ngcorp and Cendaró, have different functional currencies: Ngcorp uses the Bindiar franc (₣B) and Cendaró uses the Crenland guinea (CRG).
Prior to reviewing the 2016 and 2017 consolidated financial statements of Ambleu, Yu meets with her supervisor, who asks Yu the following question:
Question：According to IFRS, what disclosures should be included relating to Ambleu’s treatment of foreign currency translation for Ngcorp?
Based on Exhibit 1, the best response to Question is that Ambleu should disclose:
选项：
A.
a restatement for local inflation.
B.
that assets carried at historical cost are translated at historical rates.
C.
the amount of foreign exchange differences included in net income.
解释：
IFRS requires that Ambleu disclose “the amount of exchange differences recognized in profit or loss” when determining net income for the period. Because companies may present foreign currency transaction gains and losses in various places on the income statement, it is useful for companies to disclose both the amount of transaction gain or loss that is included in income as well as the presentation alternative used.
对于IFRS NI里的外汇差异就是 transaction G/L, 因为translattion的放在OCI了。又已知 附注里面 外汇差异这两项不单独披露 只披露总和。那么如何披露 exchange difference recognized in NI？也就是如何披露 NI里的 transaction GL?
